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All Journal ProBisnis : Jurnal Manajemen
Luthfih, Yussi Dwi
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of Control Activities in Sales Procedures Luthfih, Yussi Dwi; Halawa, Irena Mei Darnis; Wulandari, Amelia Agustri; Linawati, Linawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.434

Abstract

This research aims to find out the application of controls on sales procedures at the Sinar Mulya Agung Building Shop. The research method used is qualitative, and the data collection techniques are interviews and documentation. The results showed that the control over the sales procedure at the Sinar Mulya Agung Building Shop was inadequate, this was because the sales documents used were only sales notes and only signed by the sales clerk, the records used were still simple, and there were no financial reports, there was no separation of functions especially related to sales clerks and responsible for inventory. Internal control acts as a bulwark against fraud and error. Companies can prevent and detect unethical practices through proper policies, procedures, and segregation of duties.
Co-Authors Halawa, Irena Mei Darnis Linawati Linawati Wulandari, Amelia Agustri